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VAT practical manual 2022.

8. Tax regime applicable to the “UEFA Europa League 2022” event

On the occasion of the celebration of the final of the "UEFA Europa League 2022" in Seville, it is regulated with effect from March 2, 2022, in the sixth Additional Provision of Royal Decree-Law 3/2022, of March 1, a specific tax regime in the VAT applicable to the organizing entity and the teams participating in said event:

  • The reciprocity requirement established in number 2 of article 119.1 of the VAT Law will not be required in the return of fees to businessmen or professionals not established in the Community who support or satisfy Tax payments as a result of carrying out operations related to the celebration of this event.

  • The monthly refund regime will apply to entrepreneurs or professionals not established in the territory of application of the tax who have the status of taxpayers who bear or satisfy quotas as a result of carrying out operations related to the celebration of the event. However, said entrepreneurs or professionals will not be required to keep the Tax Registration Books through the Electronic Headquarters of the AEAT .

    Entrepreneurs and professionals not established in the territory of application of the tax in which the requirements provided for in articles 119 or 119 bis of the VAT Law meet, must request the refund of the fees paid in accordance with the procedure established in said articles.

  • Entrepreneurs or professionals not established in the Community, the Canary Islands, Ceuta or Melilla, or in a State with which there are mutual assistance instruments analogous to those established in the Community, will not need to appoint a representative for the purposes of compliance with the obligations imposed in the VAT Law.

  • The importation of goods that are temporarily linked to the development and celebration of this event are exempt under the terms of article 24 of the VAT Law. The maximum period of use referred to in letter g) of article 9.3 of the VAT Law will be 24 months for these goods.

  • The rule of effective use referred to in section Two of article 70 of the VAT Law will not apply when the services are provided by legal entities resident in Spain incorporated with occasion of the event by the organizing entity or by the participating teams and are in relation to the organization, promotion or support of said event.